LT-2021-023-Ellensburg Dance - Laserfiche WebLink

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lntemal Revenue $ervice Date: April 12,2003 Laughing l-lorse Arts Foundation P.O. Box 214 Ellensburg, WA 99926-A?l.4 Dear Sir: Departrnent of the Trcasury P. O" Eox 25O8 Clncinnati, OH 45?S1 Person to Contact: Ronnie Clemons Customer $ervice Representative Toll Free TeNephone Nunnber: 8:00 a.m. to 6:30 p.m. EST 877-829-5500 Fax Number: 513-263-3756 Federal ldentiFrcation Number: 91-121 1 173 This is in response to your certificate of Amendment, filed Jlfy 6, 1ggg, in the state of washington,changing the organization's name from Ellensourg $mmerlieaier rounoition, to the above as listed. our records indicate that a determination letter issued in July 1qs4, granted your organization exemptionfrom federal income tax under section 501(c)(3) ofirrelntemal Reveiue Code. That letter is still in effect. Based on information subsequently submitted, we classified yourorganization as one that is not a pri\ratefoundation within lhe meaning or slcron 509G) of the c;le uecause it is an "6|#;'i].o.lLif., ,"sections 5O9(a)(1) anct 1 7o@ft 1)(A)(vi)" This classification was based on the assumption thatyourorganization's operations would continue as stdtedin he application' lf your organization's sources of sripport, or its character, method of operations, orpurposes have changed, please let us know so we can consiaerthe effect or tttu change an the exemptstatus and foundation status of your organization. rr 'v Y'lrv* v' r' Your organization is required to file Form gg0, Retum of organizatinn Exemptfrom lncome Tax, onty if itsgross receipts .rdr..y.1f are normaily more than g2.5,O00. ii a.retum is ,"qriiea, it must be filed by the 15thday of the ftfth month afterthe enO oitne organizatiort's anngal accounting perioct. :Fhe law imposes apenalty of $20 a day, up to a mo<imum of ${o,ooo, when a retum is fired rate, unless there is reasonablecause for the delay. All exempt organizations (unless specifically excluded) are liable for taxes under the Federal lnsurancecontributions Act (social iecurity t"xet) on remuneration of $10o or rnore p"io to each employee during acalendar year' Your organtiation is noi liabb rorth" to'i*pored under the Fecieral unemployrnent Tax Act{FUrA}. organizations that are not private foundations are not.subiect to the excise taxes under chapter 42 of thecode' However, these organizations are not automatically exempt from otherfederal excise taxes. Donors may deduct contributions to your organization as provided in section 170 of the code. Bequests,legacies, devises, transfers, or gifts to your organization or for its use are deductible forfedeEl estate andgift tax purposes if they meet thl applicaole pfovisions of sections 2055, 2106, and 2522of the code.